Document Content

DECREE No

DECREE No.18-CP OF APRIL 4, 1996 OF THE GOVERNMENT ISSUING THE LIST OF COMMODITIES AND THEIR IMPORT TARIFFS IN IMPLEMENTING THE PROGRAM OF REDUCING TARIFFS ON GOODS IMPORTED FROM EUROPEAN COMMUNITY (EU) COUNTRIES IN THE YEARS 1996-1997

THE GOVERNMENT

Pursuant to the Law on Organization of the Government of September 30, 1992;

Pursuant to the Law on Export and Import Taxes of December 26,1991 and the Law on Amendments and Complements to the Law on Export and Import Taxes of July 5, 1993;

Pursuant to the Agreement on Textiles and Garments Trade between the Socialist Republic of Vietnam and the European Community initialed on December 15, 1992 and the letters of exchange signed to complement this Agreement;

At the proposal of the Minister of Finance,

DECREES:

Article 1.- To issue along with this Decree the List of Commodities and their Import Tariffs to be collected in the years 1996 and 1997 pursuant to the Agreement on Textiles and Garments Trade between the Socialist Republic of Vietnam and the European Community initialed on December 15, 1992 and the letters of exchange signed to complement this Agreement.

Article 2.- The List of Commodities and the Import Tariffs of each commodity mentioned in Article 1 of this Decree shall apply only when this commodity has been certified as to its origin in the export country as stipulated in the above-said Agreement.

Article 3.- This Decree takes effect on the 1st of January 1996.

Article 4.- The Ministers, the Heads of ministerial-level agencies, the Heads of the agencies attached to the Government and the Presidents of the People's Committees in the provinces and cities directly under the Central Government shall have to implement this Decree.

On behalf of the Government

For the Prime Minister

Deputy Prime Minister

PHAN VAN KHAI

IMPORT TARIFFS

(issued together with the Government Decree No.18-CP of April 4, 1996)

Code

Names of groups and lines of commoditiesCurrent tax rate (%)Reduced rates (%) applied in 1996-19972345

5106

510610

510620

5107

510710

510720

511100

511200

5204

520411

520419

520420

5208

520822

520833

520842

520843

520852

5209

520939

520941

520942

520949

5211

521142

521149

Chapter 51: Sheep wool, fine or course fur of animals, yarn and textiles made of the hair of horse tail or mane

Yarn made of cleansed sheep wool,, unpacked for retail sales

Yarn made of cleansed sheep wool unpacked, with at least 85% sheep wool content for retail sales

Spun yarn made of cleansed sheep wool, unpacked for retail sales with less than 85% content of sheep wool

Spun yarn made of wave-combed sheep wool, unpacked for retail sales

Spun yarn made of wave-combed sheep wool, unpacked for retail sales, with at least 85% sheep wool content

Spun yarn made of sheep wool, wave-combed, unpacked for retail sales with less than 85% sheep wool content

Textiles made of cleansed sheep wool or cleansed animal fur

Textiles made of wave-combed sheep wool or wave-combed animal fur

Chapter 52: Cotton

Sewing thread made of cotton, packed or unpacked for retail sales

Sewing thread made of cotton, unpacked with at least 85% cotton content for retail sales.

Other sewing threads made of cotton, unpacked for retail sales, except those with 85% or more cotton content.

Packed sewing thread made of cotton for retail sales.

Textiles made of cotton with at least 85% cotton content and weighing no more than 200g/m2.

Textiles made of coarse cotton with at least 85% cotton content, bleached and weighing more than 100g/m2.

Three or four-thread dyed twill including the cross thread made of cotton with at least 85% cotton content.

Coarse cotton fabric with at least 85% cotton content and weighing more than 100g/m2 made of single thread of different colors.

Three of four thread twill, including the cross thread made of cotton with at least 85% cotton content and consisting of single threads of different colors. Coarse printed cotton fabric with at least 85% cotton content and weighing more than 100g/m2.

Various dyed cotton fabrics with at least 85% cotton content and weighing more than 500g/m2.

Dyed cotton fabrics with at least 85% cotton content and weighing more than 200g/m2.

Coarse cotton fabrics made of single threads of different colors.

Denim made of single cotton threads different colors.

Other cotton fabrics made of single threads of different colors.

Various cotton fabrics with less than 85% cotton content,, mixed mainly or wholly with synthetic fiber and weighing more than 200g/m2.

Denim cotton fabrics made of single threads of different colors. Other cotton fabrics made of single threads of different colors

20

20

20

20

35

35

25

25

25

40

40

40

40

40

40

40

40

40

40

18

18

20

18

33

33

23

23

23

38

38

38

38

38

38

38

38

38

38

2345

530900

5401

40110

540120

5402

540210

540220

540231

540239

540241

540242

540243

540249

540251

540252

540259

540261

540262

540269

5407

540742

540743

540744

540752

540753

540754

540760

540772

540773

540774

540782

540783

540784

540792

540793

Chapter 53: Other vegetal-based weaving yarn; paper thread and fabrics made of paper threads

Various fabrics made of flax thread

Chapter 54: Synthetic silk

Sewing thread made of synthetic silk for or not for retail sales

Sewing thread made of synthetic silk for or not for retail sales

Sewing thread made of artificial silk for or not for retail sales

Synthetic silk yarn (except sewing thread) unpacked for retail sales, including synthetic silk fiber under 67 decitex long

Silk fiber of high durability made of nylon or other polyamites

- Silk fiber of high durability made of polyester

- Silk fiber already spun:

-- Made of nylon or other polyamites,, each fiber not longer than 50 decitex

- Made of other fibers

- Other silk fiber either single or twisted but not exceeding 50 twists per meter

-- Made of nylon or other polyamites

-- Made of partially determined polyester

- Make of other polyesters

-- Made of other fibers

- Other silk fiber, single or twisted with more than 50 twists per meter

-- Made of nylon or other polyamites

-- Made of other polyesters

-- Made of other fibers

- Made of other spun threads twisted or plaited from many single fibers:

-- Made of nylon or other polyamites

-- Made of other polyesters

-- Made of other fibers

Fabrics made of synthetic silk fibers including those made of the materials in group 5404

Other fabrics with at least 85% nylon or other polyamite content

-- Dyed

-- Made of spun threads of different colors

-- With printed designs

-- Other fabrics with at least 85% polyester fiber content

-- Dyed

-- Made of spun threads of different colors

-- Printed fabrics

Other fabrics with at least 85% non-structural polyester fiber

- Other fabrics with at least 85% synthetic fiber content

--Dyed

-- Made of spun threads of different colors

-- Printed fabrics

- Other fabrics with less than 85% synthetic fiber content mixed mainly or wholly with cotton

-- Dyed

-- Made of spun threads of different colors

-- Printed fabrics

- Other fabrics

-- Dyed

-- Made of spun threads of different colors

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25

25

0

0

0

0

0

0

0

0

0

0

0

5

3

5

40

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40

40

40

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40

40

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40

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40

40

38

23

23

0

0

0

0

0

0

0

0

0

0

0

5

3

5

38

38

38

38

38

38

38

38

38

38

38

38

38

38

38

2345

540794

5408

540822

540823

540824

540832

5503

550310

550320

550330

550340

550390

550800

5509

550931

550932

550952

55095210

55095290

550961

55096110

55096190

550991

55099110

55099190

5512

551219

551229

551299

5513

551322

551323

551329

551331

551332

551333

551339

-- Printed fabrics

-- Fabrics made of other artificial silk fibers, including those made of materials in group 54.05

-- Other fabrics with at least 85% synthetic fiber or band or similar forms

-- Dyed

-- Made of spun fibers of different colors

-- Printed fabrics

- Other fabrics

- Dyed fabrics

Chapter 55: Artificial fibers for mixing

Synthetic fibers not yet cleansed or wave-combed, or otherwise processed for spinning

- Made of nylon or other polyamites

- Made of polyester

- Made of acrylic or modacrylic

- Made of polypropylene

- Others

Sewing thread made of artificial fibers for mixing, packed or unpacked for retail sales

Spun threads (except sewing thread) made of synthetic staple fiber for retail sales (not yet packed)

- Fabrics with at least 85% content of staple acrylic or modacrylic;

-- Single spun yarn

-- Thread spun or plaited from many fibers

- Other threads made of staple polyester:

- Fabrics with fibers mixed mainly or wholly with sheep wool or animal fur:

- Single spun yarn

Others

- Other spun yarn made of staple acrylic or modacrylic

- Fabrics with fibers mixed mainly or wholly with sheep wool or animal fur:

Single spun yarn

Others

- Other spun yarn:

-- Mixed mainly or wholly with sheep wool or animal fur

Single spun fiber

Others

Fabrics made of synthetic mixed yarn with at least 85% content of synthetic fibers

- With at least 85% content of staple polyester fibers:

- Others

- Fabrics with at least 85% content of acrylic or modacrylic

-- Others

- Other fabrics:

-- Others

Fabrics made of synthetic fibers with less than 85% content of synthetic fibers, mixed mainly or wholly with cotton, and weighing no more than 170g/m2

- Dyed

-- Three of four yarn twill, including the cross thread made of staple polyester

-- Other fabrics made of staple polyester fibers

-- Other fabrics

-- Made of spun yarn of different colors

-- Made of staple polyester fiber, simple weave

-- Three or four thread twill, including the cross thread, made of staple polyester thread

-- Other fabrics made of staple polyester fibers

- Other fabrics

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40

40

40

40

5

5

5

5

5

25

5

10

5

10

5

10

5

10

40

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40

40

40

40

40

40

40

38

38

38

38

38

5

5

5

5

5

23

5

10

5

10

5

10

5

10

38

38

38

38

38

38

38

38

38

38

2345

551341

551342

551343

551349

5514

551421

551422

551423

551429

551431

551432

551423

551439

551441

551442

551443

551449

5515

551511

551512

551513

551519

551521

551522

551529

551591

551592

551599

560300

5702

570232

- Printed fabrics:

-- Made of staple polyester fiber, simple weave

-- 3 or 4 thread twill, including the cross thread made of staple polyester fiber

-- Other fabrics made of staple polyester fiber

-- Other fabrics

Fabrics made of synthetic staple fiber with less than 85% content of synthetic staple fiber, mixed mainly or wholly with cotton, weighing more than 170g/m2

- Dyed

- Made of staple polyester fiber, coarse fabric

- 3 or 4 thread twill, including the cross thread made of staple polyester fiber

- Other fabrics made of staple polyester fiber

- Other fabrics

- Made of spun threads of different colors

- Made of staple polyester fiber, coarse fabric

- 3 or 4 thread twill, including the cross thread made of staple polyester fiber

- Other fabrics made of staple polyester fiber

- Other fabrics

- Printed fabrics

- Made of staple polyester fiber,, simple weave

- 3 or 4 thread twilling including the cross thread made of staple polyester fiber

- Other fabrics made of staple polyester fiber

Other fabrics

Other fabrics made of synthetic mixed fibers

- Made of staple polyester fiber

-- Mixed mainly or wholly with staple visco rayon

-- Mixed mainly or wholly with artificial silk

-- Mixed mainly or wholly with sheep wool or animal fur

-- Others

- Made of staple acrylic or modacrylic staple

-- Mixed mainly of wholly with artificial silk

-- Mixed mainly or wholly with sheep wool or animal fur

-- Others

- Made of other threads

-- Mixed mainly or wholly with artificial silk

-- Mixed mainly or wholly with sheep wool or animal fur

-- Others

Chapter 56: Cotton pad, cotton felt and other unwoven products, specially spun threads, plaited strings, rope and cord of various kinds, cables and other products made of these materials

Unwoven products processed, treated, covered or unprocessed, untreated or uncovered or made into thin sheets

Chapter 57: Carpets and other floor covers made of other fabrics

Carpets and other floor covers made of other woven fabrics, unstitched or unstuffed, finished or unfinished, including "Kelem", Schumachs", "Karamanie" and similar hand-woven covers

- Other carpets, with a woolly surface, not yet made into a piece

-- Made of artificial material for weaving

- Other carpets with a woolly surface, not yet made into a piece

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38

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38

38

38

38

38

38

38

38

38

38

33

33

2345

570242

570252

570292

5703

570320

570330

5704

570490

5801

580133

580134

580135

580136

5802

580211

580219

5804

580410

580421

580429

5806

580610

580620

580631

580632

580639

580640

580700

5903

590310

-- Made of artificial materials for weaving

- Other carpets without woolly surface, not yet made into a piece

-- Made of artificial materials for weaving

- Other carpets without a woolly surface, already made into a piece.

-- Made of artificial materials for weaving

Carpets and other floor covers made of other fabrics, already stitched, finished or unfinished

- Made of nylon or other polyamites

- Made of other artificial weaving materials

Carpets and other floor covers made of other cotton felt, not stitched or stuffed, finished or unfinished

- Others

Chapter 58: Special fabrics; stitched fabrics; laceworks; decorative tapestry; ornaments and embroideries

Fabrics with a woolly surface and corduroy used for bordering , except fabrics in group 5802 or group 5806

- From synthetic or artificial fibers

-- Other fabrics with a woolly weft

-- Fabrics with a woolly warp, uncut

-- Fabrics with a woolly warp, already cut

-- Corduroy

Fluffy cotton fabrics and similar fabrics except those of narrow width in group 5806, stitched cloth except those in group 5703

- Fabrics with a ruffled surface for use as towel and similar ruffled fabrics made of cotton

-- Not yet bleached

-- Others

Tulle and other netting cloth, excluding woven, knitted or crocheted fabrics; laceworks in the form of piece, band or motif

- Tulle and other netting cloth

- Machine-made laceworks

-- Made of artificial fibers

Made of other materials

Narrow width fabrics, except commodities of group 5807, narow width cloth made wholly of warp, without weft glued together by boldues

- Fluffy surface fabrics (including ruffled fabrics for use as towels and similar fabrics) and corduroy

- Other fabrics with at least 5% content of elastomeric or rubber threads

- Other fabrics

-- Made of cotton

-- Made of artificial or synthetic fiber

-- Made of other materials

- Fabrics made entirely of warp, without weft, glued together by boldues

Labels, insignias and similar products made of woven materials in pieces, bands or cut according to patterns or sizes, not embroidered

Chapter 59: Fabrics already processed, treated, starched, covered or laidover. Fabrics used in industry

Fabrics already processed, treated, covered or laid over with plastic, except those of group 5902

- Treated with polyvinyl chlorine

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38

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20

2345

590320

590390

590500

591100

59110010

59110090

6001

600110

6002

600210

600230

6101

610120

610130

6102

610220

6103

610311

610331

610332

610333

610341

610342

610343

6104

610411

610419

610421

610422

610423

610429

- Treated with polyurethane

- Others

Wall coverings made of fabrics

Woven materials and products used in techniques already detailed in legend 7 of this

Chapter:

Woollen blanket, synthetic fiber blanket used in paper bleaching

Others

Chapter 60: Knitted or crocheted fabrics

Fabrics with a fluffy surface including those with a long fluff and fluffy cotton fabrics, knitted or crocheted

Fabrics with long fluff

Other knitted or crocheted fabrics

Fabrics with width of less than 30cm and containing at least 5% elastomeric or rubber threads

Fabrics with width more than 30cm and containing at least 5% elastomeric or rubber threads

Chapter 61: Garments and ready-to-wear, knitted or crocheted cloak

Blouse, vest, coat, sleeveless coat, sleeveless cloak, parka (including skiing blouse), light blouse, blouse against snow and similar garments for women and girls, knitted or crocheted, except those in group 6103

-- Made of cotton

-- Made of artificial fiber

Cloak, blouse, sleeveless blouse, sleeveless cloak, parka (including skiing blouse) light cloak, blouse against snow and similar garment for women and girls, knitted or crocheted, except those in group 6104

- Made of cotton

Suit, uniform, jacket, multi-color jacket, trousers, working trousers and other trousers with braces, tight-fitting trousers, shorts (excluding swimming suit) for men and boys, knitted or crocheted

- Suit:

-- Made of sheep wool or animal fur

- Brightly multi-color jacket and sport blouse:

- Made of sheep wool or animal fur

-- Made of cotton

- Made of synthetic fiber

- Trousers, apron with braces, tight-fitting trousers and shorts

-- Made of sheep wool or animal fur

-- Made of cotton

-- Made of synthetic fiber

Suit, uniform, jacket, jacket and long skirt, skirt, skirt-trousers, trousers, apron trousers and trousers with braces, tight-fitting trousers, shorts (excluding swimming suit) for women and girls, knitted or crocheted

- Suit:

- Made of sheep wool or animal fur

- Made of other weaving materials

- Uniform:

- Made of sheep wool or animal fur

- Made of cotton

- Made of synthetic fiber

- Made of other weaving materials

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20

20

0

1

35

35

35

50

50

50

50

50

50

50

50

50

50

50

50

50

50

50

20

20

20

0

1

33

33

33

48

48

48

48

48

48

48

48

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48

48

48

48

48

2345

610432

610433

610441

610442

610443

610451

610452

610453

610462

610463

6105

610510

610520

610590

6106

610610

610620

610690

610700

6108

610821

610822

610831

610891

610892

6109

610910

610990

6110

611010

611020

611030

6111

611110

611120

611130

6112

611211

611212

611219

6114

611420

- Multi-color suit and jacket:

-- Made of cotton

-- Made of synthetic fiber

- Jacket and long skirt:

-- Made of sheep wool or animal fur

-- Made of cotton

-- Made of synthetic fiber

- Jacket and skirt-trousers:

-- Made of sheep wool or animal fur

-- Made of cotton

-- Made of synthetic fiber

- Trousers, apron trousers with braces, tight-fitting trousers and shorts:

- Made of cotton

- Made of synthetic fiber

Men's shirt and boy's shirt, knitted or crocheted

- Made of cotton

- Made of synthetic fiber

- Made of other materials

Shirt, overall shirt for women or girls, knitted or crocheted

- Made of cotton

- Made of artificial fiber

- Made of other materials

Underwear, underpants, dressing gown, pyjama, bathing robe, gown and similar garments for men and boys, knitted or crocheted

Women's short underskirt, large underskirt, women's underwear, pyjama, dressing gown, bathing robe, robe and similar garments for women and girls, knitted or crocheted

- Slip, knickers:

-- Made of cotton

-- Made of artificial fiber

- Sleeping robe and pyjama:

-- Made of cotton

- Made of other materials:

-- Made of cotton

-- Made of artificial fiber

Knit-woven singlet, cardigan, other sweaters, knitted or crocheted

- Made of cotton

- Made of other materials

Jersey, short-sleeved jersey, cardigan, vest and similar garments, knitted or crocheted

- Made of sheep wool or animal fur

- Made of cotton

- Made of artificial fiber

Set of garments and ready-to-wear for newborns, knitted or crocheted

- Made of sheep wool or animal fur

- Made of cotton

- Made of artificial fiber

Set of sport wear, skiing suit, swimming suit, knitted or crocheted

- Set of sportswear:

- Made of cotton

- Made of artificial fiber

- Made of other materials

Other garments, knitted or crocheted

- Made of cotton

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2345

611430

6115

611511

611512

611519

611520

611591

611592

611593

6201

620111

620112

621113

620191

620192

620193

6202

620211

620212

620213

620292

620293

620300

620400

6205

620520

620530

6206

620620

620630

620640

6207

- Made of artificial fiber

Trouser-stockings, stockings, stocks, other knitwear including leggers used for sufferers of extended veins, soleless footwear, knitted or crocheted

- Trouser-stockings and stockings

- Made of synthetic fiber with single thread less than 67 decitex long

-- Made of synthetic fiber with single threads more than 67 decitex long

-- Made of other materials

- Single piece of knitwear reaching down the knees made of knitted fabrics with a single tread less than 67 decitex long

- Others:

- Made of sheep wool or animal fur

- Made of cotton

- Made of artificial fiber

Chapter 62: Garments and ready-to-wear, unknitted or uncrocheted

Cloak, coat, sleeveless coat, sleeveless blouse, parka (including skiing blouse), light overcoat, light blouse and similar garments for men and boys except those in group 6203

- Cloak, coat, sleeveless cloak, sleeveless blouse, parka and similar garments:

-- Made of sheep wool or animal fur

- Made of cotton

-- Made of artificial fiber

- Others:

-- Made of sheep wool or animal fur

- Made of cotton

- Made of artificial fiber

Cloak, coat, sleeveless blouse, sleeveless coat, parka (including skiing blouse), light cloak, light jacket and similar garments for women and girls, except those in group 6204.

- Cloak, raincoat, coat, sleeveless overall, sleeveless blouse, parka and similar garments

-- Made of sheep wool and animal fur

-- Made of cotton

-- Made of artificial fiber

- Others:

-- Made of cotton

-- Made of artificial fiber

Suit, uniform, jacket, multi-color jacket, trousers, apron trousers and trousers with braces, tight-fitting trousers, shorts (except swimming trunk) for men and boys

Suit, uniform jacket, jacket and long skirt, skirt, skirt trousers, apron trousers with braces, tight-fitting trousers, shorts (except swimming trunk) for women and girls

Men's and boys' shirts

- Made of cotton

- Made of artificial fiber

Shirts and similar garments for women and girls

- Made of sheep wool or animal fur

- Made of cotton

- Made of artificial fiber

Underwear, underpants, pyjama, bathing robe, gown and similar garments for men and boys

Sleeping robe and pyjama:

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2345

620721

620791

6208

620821

620891

6209

620920

620930

6210

621020

621030

6211

621132

621142

6212

621210

621400

621500

6301

630120

630130

630140

630190

6302

630221

630222

620231

620232

630251

630252

630253

630260

630291

-- Made of cotton

- Others:

-- Made of cotton

Other kinds of underwear, short underskirt, wide underskirt, various kinds of slip, sleeping pyjama, gown and similar garments for women and girls

- Sleeping clothes and pyjama:

-- Made of cotton

- Others:

- Made of cotton

Set of clothes and other ready-to-wear for babies

- Made of cotton

- Made of synthetic fiber

Garments made of materials in groups 5602, 5603, 5903, 5906 and 5907

- Other garments of the groups described from subgroup 620111 to subgroup 620119

- Other garments in the groups described from subgroup 620211 to subgroup 620219

Set of striped sport clothes, clothes of skiing type, swimming suit

- Other men's or boys' garments:

-- Made of cotton

- Other women's or girls 'garments:

-- Made of cotton

Various kinds of bras, waist band, corset, trousers with braces, stocking garter, stocking straps and similar products and accessories, knitted or crocheted

Bras

Shawl, cloth kerchief, neckerchief, broad Spanish- type kerchief, veil and similar articles

Ties of various types, neck-tie

Chapter 63: Other ready-to-wear, ornamental cloth and thread, used garments, other used textiles, cloth scraps

I. Other ready-to-wear articles

Blanket cover and tourist blanket

- Blanket (except cover of electric blanket) and tourist blanket made of sheep wool or animal fur

- Blanket (except cover of electric blanket) and tourist blanket made of synthetic fiber

- Blanket (except cover of electric blanket) and tourist blanket, made of cotton

- Blanket and other tourist blanket

Bed sheet, table cloth, toilet towel and kitchen towel

- Printed bed sheets:

-- Made of cotton

-- Made of artificial fiber

Other bed sheets

-- Made of cotton

-- Made of artificial fiber

- Other table clothes:

-- Made of cotton

-- Made of flax

- Made of artificial fiber

- Serviette, table cloth for tea service and glasswares, ruffled cloth used for towels or similar cloth made of cotton

- Others:

-- Made of cotton

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50

50

48

48

48

48

48

48

48

48

48

48

48

48

48

48

48

48

48

48

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48

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48

48